Company reglstration number,. 07222332
Charity reglstratlon number.. 1157412
COWRAN CARE LTD
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025
Redhead Accountsncy Ltd

Cowran Care Ltd
Contents
Pag¢
Trustees, Report
1-4
Independent Examiner'5 Report
statement of Financial Artlvltles Ilncludlng Income and Expenditure Account)
Balan￿ Sheet
Notes to the Financial Statements
8-12

Cowran Care Ltd
Company No. 07222332
Trustees. Report For The Year Ended 29 April 2025
The trustees present thelr report and the financial statements for the year ended 29 Apri5 2025.
Objectlves and Actlvltles
Aim$ and Objectlves
l) To advance in life and relieve needs of children and young people through the provision of fami based artivities designed
to advance education and develop their skills, capacities and capabilities to enable them to participate in society as mature
and responsible individuals.
2} To relieve the needs of people who are experiencing long term unemployrnent or who are recavering from physical or
mental illness by providing farm based activities designed to develop their skills and improve their conditions of life
Slgnlflcant Activities
AcrivrriES May 24 to April 25
Thi5 year the charity undertook a significant change in target groups.
Recognising the greatly increasing number of
disadvantaged young people who are NE￿ (Not in Employment, Education or Training} the charity determined to prioritise
this over work with schools, thus moving to an older age group. We still work with U16 who are, for whatever reason. out
of school but our emphasis is now aimed at an older group. Discu55ions have started with Job Centre Plus as it is apparent
that they have a number of clients who have considerable barrier5 to employment and need work experience, SUPPDrt and
vocational trainlng
A5 a result of this new strategy, the income from schools and EHCP ha5 declined and been replaced by Donatlons and
Grant Fundlng. We believe that thi5 target group are so In need that offering them support is in line with our charitsble
aims
There are stlll three areas to our work
l. The Underl6,
We have worked with a srnall number of young people who are not currently in school
b. They Struggle with the environment and academic work in a school atmosphere, and are most capable in an outdoor
environment
c. They may have mental health issues, or complicated home and social lives.
d. Schools have increasing numbers of young people requlrlng aEternative curriculum, whlch we are able to offer.
2. Post 16 Education Young people wlth Hlgher Level needs
a, When young people with Higher Level needs leave sch¢)ol they often do not have the ablllty or qualifications to go to
Sixth Form or College. This leads to a lack of confidence and motivation and a loss of bellef in their self-worth. These are
issue5 that Cowran Care has the environment and resources to addres5
b. Our aim is to allow these young people to progress and achieve their full potential both In their quality of life and
direction towards employment, further training or volunteerlng
c. As many of them are without qualifications, undertaklng Vocational Training is an ImpDrtant element. Animals and the
outdoors are also beneficial.
d. We celebrate the success of these young people, who have achieved up to Level 2 Diploma qualifications, as well as huge
improvements in confldence and resilience
3. Development of Youth Work
a. Thi5 is the third year of the Better Tomorrow funding progrdmme and so we have been worklng towards obtaining
funding so that we can continue the programme.
b. The farm environment and our resources of staff and animals, open air and land are exceptional tools in working with
young people more Informally in Youth Work situations.
c. BEFtER TOMORROW
i. We received our third year grant from BE￿ER TOMORROW in November, so this year needed to focus on sustainability,
so the work could continue into the future
ii. The goal of this initiative is to traSn a new generation of Youth Workers across Cumbria, increasing numbers and skills and
extending the range of engagement of youth people.
We are making progress with this
iii. We have developed areas of youth work
l. A Saturday morning club known as ACARE
2. A volunteer based (16-25} work preparation project
3. Holiday club on the farm
As part of the requirement for change we also undertook
l. Preparatory work with the DWP. This bore fruit in Sept 25
We began to work with the DWP Job Centre, forming a partnership in the Auturnn of 25 to tske 18-24+ young work
placements to work and learn on the farm.
b. We piloted this work with existing volunteers and beneficiaries of the SHOOTS Project from Sept 24. The outputs were
positive and allowed us to both begin negotiation5 With DWP and stsrt seeking funding to take this work forward.
2. Work on expanding and renewing the community garden l orchard / wilding area
3. Work with Volunteers
4. Work with students aged 16+ who Came bèck to finish their qualifications. Unfunded
a. 5 of these have now achleved there L2 1 L2 Dlploma qualifications
5, Work with sheep flocks, pigs. smèll animals, land management
6, Approached trusts and foundations for fundlng
.CONTINUED
Pdge I

Cowran Care Ltd
Trustees, Report {¢ontinued)
For The Year Ended 29 Aprll 2025
Slgnlflunt Actlvltles - ￿ntInUed
7. Undertook further development of the SHOOTS PROJEcr to expand It Into the 18-26 age groups to help people to
overcome their barriers to work. This enables them to benefit from a programme of work experience and practlce, learn
vocational skills with qualifications and life skills
8. We CHANGED our key target group from school pupils (11-16) struggllng In Mainstream Education, to an older group
(16-26) who are NEET
a. These are often in long-tem unemployment, with complex higher level needs and consequently Ilttle motivatSon or
aspiration to succeed
b. Many have poor mental health, poverty, disability. frdgile home and peer relationships, poor 50clal and communication
skills
c. There are very high numbers of this group in the Barrow and Furness area. Nationally there are over a million NE
young people 16-24
d. School students {11-16) can access help within the school system. but these older young people are "stuck and isolated"
without support. Our resources and training readily matches their needs in work preparation and skllls training
9. We still work with a small group of students 14-16 who are privately funded
Public Benefit
The trustees confimi that they have complied with the requirements of Settion 17 of the Charfties Act 2011 to have due
regard to the Charlty Cornmlsslon's guidan￿ on public benefft.
A¢hlevements and Perform¥n¢•
Maln Achlevements
The Trustees would like to express their gratitude to the following for funding asslstance to our work.
Prlvate Benefactor £15,000
King Charles Charitable Fund £ 1.000
Better Tomorrow (Third Year) £15,000
Sir John Fisher Foundation £3.755
Keswick to Barrow Walk £ 800
AWARDS for ALL £18,000
Donibee Charitable Trust £ 2,500
REVIEW OF PROGRESS AND ACHIEVEMENT
Skllls and Education Awards provided our natlonal accreditation and we had students progresslng through the year on
varlety of qualification. We have now addeé Horticulture to our Co￿lcUluM
The Company provided work experience in a wlde range of land-ba5ed activities, includlng Anlmal Care, Agriculture,
Hortlculture, Land Management.
All students received support in thelr Ilfe skills which enabled them to overcome thelr barriers to leamlng so that they can
become economically actlve In thelr home communities.
Financial Revlew
Flnanclal Posltlon
REVIEW OF FINANCIAL AcrtVlTtES and AFFAIRS
Our new emphasis on work preparation with NEET 16-24 year old5 ha5, in the short term, made it challenging for us in
Financial temis. However, as we are now gaining funding from not just one source (ie the Education Authority) but a
variety of purchasers, donors and charitable foundation Sources, this diversity will reduce the risk. Also, in the future there
will be opportunitie5 for Central Government funding coming into Barrow-In-Fumess and aimed at reducing the NEET
population.
In 23124, our wor1( with school students and Higher Level Need5 individuals was paid for by the Education Authority who
had become our major source of income.
When we change our strategy in Spring 24 this had to be replaced by funds
from Grant maklng Trusts and private Donatioris.
These changes to our funding sources gave us a very demanding and challenging year which will we believe facilitate the
growing strength of our financial base as our work produces good results and positive outcomes, getting more young people
into work
We continue to pay back the government supported Boun￿ Bank Loan.
RESERVES POLICY The Trustees had set a taryet of having a reserve of three months expendlture by 2026. We assess
that COVED has put this back to 2030.
RISK MANAGEMENT The Finance Manager maintain5 a Risk Register, and this Is revlewed by the Trustees annually
Page 2

Cowran Care Ltd
Trustees. Report (continued)
For The Year Ended 29 April 2025
Reference and Administratlve Detslls
Trustres
Mr5 Vanda Brown
Ms Jayne Brearley
Miss Rachel Diss - Chalr
Mr Mike Diss
Mrs Alison Smith
Other Personnel
Mr5 Anne Diss MBE BL - Prlncipal
Charlty Number
1157412
Company Number
07222332
Independent Examiner
Redhead Accountancy Ltd
Redhead Accountancy Ltd
Chartered Accountants
Bank House
Grlffln Street
8roughton-In-Furness
Cumbrla
LA20 6HH
Page 3

Cowran Care Ltd
Trustees. Report (contlnued)
For The Year Ended 29 April 2025
The trustees, report was approved by the board of trustees and slgned on its behalf by:
Mr Mike Diss
Trustee
Date
Page 4

Cowran Care Ltd
Independent Examiner's Report to the Trustees of Cowran Care Ltd
For The Year Ended 29 April 2025
I report to the charity trustees on my examination of the acctsunts of the Company for the year ended 29 Aprll 2025.
Responsibilities and Basis of Report
As the charity trustee5 of the Company (and also its director5 for the purposes of company law)1 you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 {"the 2006 Art?.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Art and
are eligible for independent examination. I report in respect of my examination of your charity s accounts as carried out under
section 145 of the Charities Act 2011 Cthe 2011 Art.). In carrying out my examination I have followed the Directions given by
the Charity Commission under section 145(5) {b) of the 2011 Act.
Independent Examlner's 5tatem¢nt
I have completed my examinatlon. I confimi that no matters have come to my attention in connectlon wlth the examlnatlon
giving me cause to believe..
l. accounting records were not kept In respert of the Company as required by sectlon 386 of the 2006 Art: or
2. the accounts do not accord wlth those records,. or
3. the accounts do not comply wlth the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts glve a 'true and fair view, whlch is not a matter considered as part of an Independent
examination,. or
4. the accounts have not been prepared in accordance wlth the methods and prlnciples of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing thelr accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Lreland IFRS 102).
I have no concern5 and have come across no other matters in connection with the exarnination to whlch attention should be
drawn in this report in order to enable a proper understsnding of the accounts to be reached.
Redhead Accountancy Ltd
Date
Bank House
Griffin Street
Broughton-in-Furness
Cumbrla
LA20 6HH
Page 5

Cowran Care Ltd
Statement of Financlal Actlvlties (including Income and Expenditure Account)
For The Year Ended 29 April 2025
2025
2024
Unrestrfrted Restricted
funds
funds
Total
fund$
Unrestrlcted
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Inve5trnents
37,628
25.755
63,383
20.754
67
37,628
25.755
63,383
20,821
EXPENDrnIRE ON:
Raising fund5
(49,325) {31,513) (80,838)
(19,692)
NEf (EXPENDrnIRE)IINCOME
(11.697)
(5,758) (17.455)
1,129
NET MOVEMENT IN FUNDS
RECONCIUATION OF FUNDS:
Total funds brought forward
(11,697)
(5,758) (17,455)
1.129
10,713
12,085
22,798
9.584
TOTAL FUNDS CARRIED FORWARD
16
(984)
6,327
5,343
10,713
The notes on page5 8 to 12 form part of these financial statements.
Page 6

Cowran Care Ltd
Balance Sheet
As At 29 April 2025
2025
2024
Unr¢strlcted Restricted
funds
funds
Total
funds
Total
funds
Notes
FIXED ASSErs
Tangible Assets
io
550
550
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
48.000
20
48.000
20
59,815
48,020
48.020
59,819
Creditors: Amounts Falling Due Wlthln One Y•ar
12
(27.233)
(2,916) (30,149) (24,764)
NEf CURRENT ASSEfs (LIABILITXES)
20.787
(2,916)
17.871
35,055
TOTAL ASSEfs LESS CURRENT UABILITIES
20.787
(2,916)
17,871
35,605
Creditors: Amounts Falling Due After More Than One
Year
13
(12.528)
(12.528) (12,807)
ASSErs
8,259
(2,916)
5.343
22,798
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
6.327
(984)
10,713
TOTAL FUNDS
16
5,343
10,713
For the year ending 29 April 2025 the charitsble company was entitled to exemption from audit under 5ertion 477 of the
Companles Act 2006 relating to small companies.
The members have not required the charitsble company to obtain an audlt In accordance with sectlon 476 of the Companles
Act 2006,
The trustees acknowledge thelr responslbllltles for complying with the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared and delivered In accordance wlth the provisions applicable to companies subject to the
small companies regime.
On behalf of the board
Miss Rachel Diss
Date
lJ*126
The notes on pages 8 to 12 fomi part of these financial statements.
Page 7

Cowran Care Ltd
Notes to the Flnanclal Statements
For The Year Ended 29 Aprll 2025
l. General Inforniation
Cowran Care Ltd is a company limited by guarantee. incorporated in England & Wales, registered number 07222332 and
registered charity number 1157412. The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Nnanclal Statements
The financial ststement5 have been prepared in attordance with the Charities SORP {FRS 102) 'Accounting and
Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) {effective I
January 2019). Financial Reporting Standard 102 Yhe Financlal Reporting Standard applicable in the UK and Republic
of Ireland" and the Companies Art 2006.
The charitsble company is a Publlc Benefit Entity as defined by FRS 102.
2.2. TJnglbl• Flx•d AM•t$ and D¢pro¢iatlon
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provlded at rates calculated to write off the cost of the fixed assets, less their estimated residval value,
over thelr expected useful Ilves on the followlng bases:
2.3. Cash and Cash Equlvalents
Cash and cash equlvalents are basic financial assets and include cash in hand and deposits held at call wlth banks,
other short-tem) highly liquid investments that mature in no more than th￿ months from the date of acqulsltlon and
are readlly convertlble to a known amount of cash with insignificant risk of change in value. and bank overdrafts.
3. Income from Donatlons and Logacles
2025
Unre$trlcted R•strirt•d
Total
funds
funds
funds
Donation5 and gifts
Gift aid
Grants
27.553
10.075
25.755
53,308
10,075
37.628
25,755
63,383
2024
Unrestslcted Restricted
Total
funds
funds
funds
Donatlons and glfts
Glft ald
Grants
13,209
13,209
7,545
7.545
20,754
20,754
4. Inv￿ment Income
2025
2024
Unr•$trirt•d Unrestrlrted
funds
funds
Bank interest receivable
67
Page 8

Cowran Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
5. Net Incomel(Expenditure}
The net {expenditure)lincome is Stated after chargingl(crediting):
2025
2024
Depwlation of tangible fixed assets - owned
550
550
6. Analysls of Expendlture
2025
Artlvitles
undertaken
dlrectly
Support
{5ee note 7)
Totsl
Raising funds
22,782
58,056
80,838
2024
Actlvltl•s
undertaken
dlrectlv
Support
(see note 7)
Total
Raising fund5
8,000
11,692
19,692
7. Support Costs
2025
Ralsing
funds
Employee costs
General administration
Depreciation
Interest payable
46,998
9,733
550
775
58,056
2024
Ralslng
funds
Employee costs
General adminlstratlon
Depreclatlon
Interest payable
7.261
3.261
550
620
11.692
Page 9

Cowran Care Ltd
Notes to the Financlal Statements (continued)
For The Year Ended 29 April 2025
8. Staff Costs
Stsff costs were as follows:
2025
2024
Wages and salaries
other pension costs
42,683
1,085
3,802
3.179
43,768
6.981
No employees recelved employee benefrts {excluding employer pension costs) for the reportlng perlod of more than £60,000.
9. Av¢ra9e Number of Employees
Average number of employees durlng the year was: 6 (2024.. )
10. Tanglble Assets
Plant &
Machlnery
Cost
As at 30 April 2024
2,750
As at 29 Aprll 2025
2,750
Depr•dJtlon
As at 30 April 2024
Provided during the period
2,200
550
As at 29 April 2025
2,750
Net Book Value
As at 29 April 2025
As at 30 Aprll 2024
550
11. Debtors
2025
2024
Due wlthln one year
Trade debto
Other Ljebtors
20.000
28.000
31.060
28,755
48.000
59.815
12. Creditors: Arnounts Falling Due Within One Year
2025
2024
Trdde credltors
Bank loans and overdrafts
Other creditors
17,772
2,948
6,359
3,070
16,984
2,888
Taxation and social securfity
4,892
30,149
24,764
Page 10

Cowran Care Ltd
Notes to the Financlal Statements (contlnued)
For The Year Ended 29 April 2025
13. Creditors: Amounts Falling Due Aftèr Mora Than One Year
2025
2024
Other loans
12,528
12,807
14. Loans
An analysis of the rnaturity of loans Is given below..
2025
2024
Amounts falling due between one and five years:
Other loons
12,528
12,807
15. Penslon Commitments
The charltsble company operates a deflned contribution penslon scheme. The assets of the scheme are held separately from
those of the charitable company In an Independently adminlstered fund.
Durlng the year the charge to the statement of flnancial activities in respect of defined contrlbutlon schemes was £1,085
(2024: £3.179).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
16. Movernent in Funds
Asat30
Aprll 2024
Asat29
Expendlture April 2025
Income
Unrestrlcted fund$
General:
General unrestrltted fund
Restricted funds
Restricted
10,713
37,628
{49,325)
(984)
12,085
25,755
(31,513)
6,327
Total funds
22,798
63,383
(80,8381
5,343
Asat30
Aprll 2023
Asat29
Expenditure April 2024
Income
Unre$trirted funds
General-
General Un￿StriCted fund
9,584
20,821
(19.692)
10.713
Totsl funds
9,584
20,821
{19.692)
10.713
17. Transactlons with Trustees
Durlng the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025
2024
Page 11

Cowran Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
18. Related Party Dlsclosures
19. Company limlted by guarantee
The company is Ilmlted by guarantee and ha5 no Sho￿ capital.
Every member of the company undertakes to contribute to the assets of the company, in the event r)f a wlnding up, such an
amount as may be required not exceeding El.
Page 12